B. J. DIVAN, J. ( 1 ) A short but interesting question as to what is the meaning of the word pump occurring in Item 30-A of the Schedule to the Central Excise and Salt Act 1944 arises in this case. The petitioner has prayed for a writ of mandamus and/or any other appropriate writ direction or order under Article 226 of the Constitution quashing and setting aside the orders of the respondent dated June 16 1976 and March 31 1978 and also directing the respondent to refund the sum of Rs. 32 74 127 paise being the amount of excise duty which according to the petitioner was illegally collected by the respondents and which was paid under protest by the petitioner in respect of sale of accessories effected along with sale of power driven pumps where the prices of such accessories have been separately shown in the invoices of the petitioner. The petitioner has also prayed that the respondents be directed to refund the further amounts which would be so collected during the pendency of this special civil application. The petitioner has also prayed for a permanent injunction restraining the respondents from collecting and/or levying any excise duty under Item 30-A in respect of sale of accessories along with power driven pumps where the prices of such accessories have been separately shown in the invoices of the petitioner. In the alternative to the above two prayers the petitioner has prayed for an order quashing the levy of excise by respondents on sale of power driven pumps without accessories under Item 30-A and to further direct the respondents to refund to the petitioner the amount of excise duly collected from March 17 1972 in respect of such transactions and also to restrain the respondents permanently from collecting or levying any excise duty under Item 30-A in respect of such transactions. ( 2 ) THE petitioner is a company registered under the Indian Companies Act and manufactures various types of hydraulic and engineering goods since 1943. Respondent No. 2 is the Assistant Collector having jurisdiction over the area in which the petitioner is carrying on its manufacturing activities. ( 2 ) THE petitioner is a company registered under the Indian Companies Act and manufactures various types of hydraulic and engineering goods since 1943. Respondent No. 2 is the Assistant Collector having jurisdiction over the area in which the petitioner is carrying on its manufacturing activities. It manufactures power driven pumps and various accessories of such power driven pumps and the manufacture of power driven pumps is subjected to central excise duty under Item 30-A of the First Schedule to the Central Excise and Salt Act 1944 The entry provides:"power driven pumps (including motor pumps turbopumps and mono block pump sets) for liquids whether or not fitted with measuring devices. " and the duty is 20 per cent ad valorem. It may be pointed out that Item 30 was inserted in the First Schedule of the Central Excise and Salt Act by Finance Act of 1969 and it was inserted in 1969. Though according to the Item excise duty at 23 per cent ad valorem was leviable by a notification also issued simultaneously along with the insertion under the relevant provisions of the Act complete exemption was granted to power driven pumps from excise duty. Oil March 15 1977 the complete exemption was withdrawn and after withdrawal of the total exemption effective excise duty of 10 per cent could be levied on power driven pumps. On June 17 1977 excise duty was reduced from 10 per cent to 5 per cent and on February 27 1975 a notification was issued once again granting complete exemption from duty in respect of Power driven pumps. ( 3 ) ON March 21 1972 under the self-removal procedure the petitioner company submitted a classification list to the excise authorities and after the classification was submitted on May 27 1972 the Central Board of Customs and Excise issued a clarification regarding power driven pumps. The query which was put to the Central Board was Do power driven pumps include the prime mover as well as spare parts and other accessories link pipes fittings pressure gauges volt meters etc. ? and in reply to this query the Central Board clarified Accessories and pipes and fittings:- Since the duty is leviable on the pump only the question of including their values does not arise if the values of such accessories are indicated separately. ? and in reply to this query the Central Board clarified Accessories and pipes and fittings:- Since the duty is leviable on the pump only the question of including their values does not arise if the values of such accessories are indicated separately. However in the case of measuring devices cleared along with the pump the values thereof are to be included. On August 4 1973 the Assistant Collector partially modified the classification list and he held that the accessories which are in dispute before us were exigible to excise duty under Item 30-A. However the Assistant Collector had not given any reasons in support of his conclusion. Against this decision of the Assistant Collector the petitioner went in appeal and the Appellate Collector by his order dated September 25 1975 allowed the appeal. He set aside the order of the Assistant Collector on the ground that reasons had not been given and he remanded the matter back to the Assistant Collector so that a speaking order might be passed. On June 16 1976 the Assistant Collector passed the order after remand once again holding that accessories were exigible under Item 30-A and he held these particular accessories in dispute before us to be parts of pump. The petitioner again went in appeal against the order of the Assistant Collector and by the order dated November 19 1976 the Appellate Collector allowed the appeal and upheld the contention of the petitioner. This order of the Appellate Collector was not implemented for some time and thereupon on August 3 1977 the petitioner filed Special Civil Application No. 1100 of 1977 in this Court praying for a writ of mandamus to the Assistant Collector so as to make him comply with the order of the Appellate Collector. On August 18 1977 notice was issued in Special Civil Application No. 1100 of 1977 of this Court. In the meanwhile on September 20 1977 the Central Government issued a show cause notice in suo motu revision against the order of the appellate authority. Thereafter it seems that Special Civil Application No. 1100 of 1977 was withdrawn. On March 31 1978 the Central Government passed the revisional order setting aside the Appellate Collectors order. This order of the Central Government was dispatched by the Central Government on May 6 1978 On July 24 1978 the present special civil application was filed by the petitioner. Thereafter it seems that Special Civil Application No. 1100 of 1977 was withdrawn. On March 31 1978 the Central Government passed the revisional order setting aside the Appellate Collectors order. This order of the Central Government was dispatched by the Central Government on May 6 1978 On July 24 1978 the present special civil application was filed by the petitioner. ( 4 ) THE contentions in this case center round what is known ascolumn assembly and what is known as discharge head assembly. It is the case of the petitioner that pumps manufactured by them are essentially bowl assembly. They are turbine pumps which work on the principle of building up a pressure head of water by movements of the vanes of the pump either in a vertical field or in a horizontal field. Mostly the pumps work in a vertical field. These bowl assemblies are suspended from the column assemblies. Through column assembly water passes upward and in the central portion of the column assembly is a hollow tube through which a shaft is passed in order to supply mechanical motion to the vanes of the pump in the bowl assembly. The vanes operate in the bowl assembly and all the vanes together are referred to as impellers which impel water upward and pushes the water towards column assembly. Above the column assembly are the discharge heads through which water is discharged and passed on to the distribution system and the shaft is moved either by a prime mover which may be an electric motor or any other motor which supplies mechanical energy for the purpose of rotating the shaft. According to the customs authorities all the three assemblies namely howl assembly which houses impellers column assembly through which water or liquid goes up and the shaft is passed for moving the impellers and discharge head assembly are all parts of a power driven pump whereas according to the petitioner it is only the bowl assembly which houses impellers that is the pump or that is the power driven pump the rest namely the column assembly and discharge head assembly being merely accessories of the pump. Over and above the column assembly and discharge head assembly there is also a strainer which is fitted at the bottom of the pumping unit so as to strain out weeds and other impurities which might otherwise damage the vanes of the impeller in the bowl assembly. There are also lubricating parts which help the machine moving smoothly as a result of lubrication. Sometimes lubrication is merely by water. Though in the affidavit filed on behalf of the Government attempt has been made to show that even the strainer and dischargeting tanks are parts of accessories of a power driven pump the controversy before us centers round the column assembly and the discharge head assembly. ( 5 ) AS regards strainer it is obvious that strainer will be required to be fitted if there are impurities in the liquid which is to be pumped. If it is crystal clear water or if there are no impurities a strainer may not be required at all and therefore a strainer cannot be said to be an essential part of a power driven pump. ( 6 ) IT is well settled law that in cases like the present one when questions of interpretation of items or entries in excise schedules arise the test to be applied is the test of how it will be understood by those who are accustomed to deal with power driven pumps in their ordinary avocations. It is what is known as common parlance test but common parlance of those who are familiar with the subject. It may be pointed out that in the course of the proceedings before the excise authorities the petitioner examined one N. W. Lalchandani as their witness. This witness started life as Professor of Agricultural Engineering. He was then Technical Education Officer Indian Air Force Industrial Engineer in Tata Group of Textile Mills expert in hydraulic machines special designs and manufacture of pumps Chairman of ISI Sub-committee of Vertical Pumps and member for horizontal pumps leader of Indian delegation to I. S. O. Conference for screw threads at Vienna and consultant to various organisations Machinery Ltd. and Shah Constructions Ltd. At the time when he gave his evidence before the Assistant Collector on March 11 1976 he was Consultant to Hariyana Government for design of largest vertical pump in India. He was also an industrialist. He was also an industrialist. ( 7 ) ACCORDING to Lalchandani a pump is those parts which are involved in pumping action that is conducting liquid from one point to another. According to him there are three principal parts of pump which constitute a pups namely (1) the part which guides liquid to the impeller (2) impeller which slaps the liquid and (3) the guidevanes which straightens the flow. In a vertical pump these are called suction case impeller and bowl totally called as bowl assembly. In horizontal pumps the first and the third part are combined and are called casing so that horizontal pump is the casing and impeller. Bowl assembly is a pump by itself and it can be installed and worked alone without any accompaniment as a pump for example in sewage purification Schemes bowl assemblies are used as pumps for circulation of sewage. He has pointed out that none of the items mentioned in Appendix A to the show cause notice dated November 13 1975 forms part of a pump and none of these items are required for completion for the manufacture of 2 pump. A pump can be said to be fully manufactured pump without any of the items mentioned in the above stated Appendix A. That would be so for both horizontal and vertical pumps. The items in Appendix A are not bowl assembly or the parts thereof and bowl assemblies by themselves function as pumps without any of the items which are mentioned in Appendix A. In his order dated June 16 1976 which is Annexure A to the petition in the present proceeding the Assistant Collector has set out Annexure A to the show cause notice. The petitioner was claiming several parts as accessories and not vertical mixed turbine pumps. At Item I in the schedule the petitioner was claiming that discharge head (oil lubricated) discharge head (water lubricated) column assembly (oil lubricated/water lubricated) prelubricating tank lubricator-manual/automatic suction pipe strainer and depth indicating device were all accessories and in the case of vertical mixed flow pumps the petitioner was claiming that discharge head or skirt-oil lubricated/water-lubricated column assembly (oil lubricated/water lubricated lubricator-manual/automatic and strainer were all accessories. the other accessories which are referred to in the order of the Assistant Collector Annexure A to the petition are not in controversy before us. the other accessories which are referred to in the order of the Assistant Collector Annexure A to the petition are not in controversy before us. We are only concerned with the accessories in connection with vertical turbine pump and vertical mixed flow pumps which are the main items manufactured by the petitioner company though the petitioner does manufacture other types of pumps as well. It is to be borne in mind that apart from the evidence of Lalchandani; reliance was placed on behalf of the petitioner on several text books and standard books in connection with manufacture of pumps. In the book called Impeller Pumps by Stephen Iazarkiewicz and Adam T. Troskolanski in the introduction portion setting out the fundamental definitions it has been pointed out that pumps are machines used for lifting liquids from a low level to a high level or for delivering liquids from a region of low pressure to one of high pressure. They could also be used for pumping liquid from a higher level to a lower one through a long pipe line or one of very high hydraulic resistance e. g. through oil pipelines. They operate by creating a pressure difference between the suction side and the delivery side of the moving element (piston impeller) of the pump. A pump transfers mechanical energy from some external source to the liquid flowing through it. The pump thus increases the energy of the liquid which may then he used to lift the liquid and to overcome the hydraulic resistance of the delivery pipe. From the energy point of view pumps are the reverse of hydraulic motors which convert the energy of the liquid into mechanical work piston pumps corresponding to piston type hydraulic motors and rotodynamic pumps to haydraulic reaction turbines. An arrangement consisting of a suction pipe pump and delivery pipe is called a pumping system. A set of pumps working together is called a pumping installation. A room or building together with the pumps installed in it is called pump house and an enterprise which pumps water for water supply a pumping station. In the book called Centrifugal and Axial Flow Pumps by A. J. Stepanoff at page 19 are the definitions and terminology and in the introduction portion in Chapter 2. A room or building together with the pumps installed in it is called pump house and an enterprise which pumps water for water supply a pumping station. In the book called Centrifugal and Axial Flow Pumps by A. J. Stepanoff at page 19 are the definitions and terminology and in the introduction portion in Chapter 2. 1 it has been pointed out"centrifugal pumps comprise a very wide class of pumps in which pumping of liquids or generation of pressure is effected by a rotary motion of one or several impellers. In the early stage of centrifugal pump development pumping was ascribed to centrifugal forces. Later this class of pomps was extended to include axial flow pumps and the conception of the centrifugal action of the impeller was inadequate to explain the operation of axial flaw pumps. However treatment of axial flow pumps as a class by themselves was not justified because hydraulically they represent one extreme of a continuous series of pump types. This continuity applies to both theoretical treatment and design methods. Some intermediate types are called mixed flow pumps. In these the flow through the impeller has both radial and axial components and the impeller resembles a ship propeller. "in 2. 2 of Chapter II of this book it has been pointed out:"every pump consists of two principal parts:- an impeller which forces the liquid into a rotary motion by impelling action and the pump casing which directs the liquid to the impellers and leads it away under a high pressure. The impeller is mounted on a shaft which is supported by bearings and driven through a fixable or rigid coupling by a driver. The pump casing includes suction and discharge nozzles supports the bearings and houses the rotor assembly. The casing has to be packed around the shaft to prevent external leakage. Closely fitted rings called wearing rings are mounted on the impeller and fitted in the casing to restrict leakage of high-pressure liquid back to the pump suction Liquid is directed to the impeller eye by the suction nozzle and is brought into a circular motion by the impeller vanes. The impeller vanes and impeller side walls or shrouds form the impeller channels. " ( 8 ) IN the book called An Introduction to Engineering Fluid Machines by J. A. Fox at page 345 it has been pointed in paragraph 10. The impeller vanes and impeller side walls or shrouds form the impeller channels. " ( 8 ) IN the book called An Introduction to Engineering Fluid Machines by J. A. Fox at page 345 it has been pointed in paragraph 10. 4:"the centrifugal pump is like a turbine in many ways. It consists of an impeller very like the turbine tunner which is driven by a motor. The impeller is surrounded by a casing and water passes through the pump in a direction opposite to that in which water passes through a turbine. It is diffuser from the impeller into a volute which is very similar to the scroll casino of a turbine. usually no guide vanes are fitted however although in very large pumps a diffuser ring which acts like a set of fixed guide vanes is sometimes installed. "in Scientific Encyclopaedia Fifth Edition at page 474 a Centrifugal Pump is described as follows:"a type of pump that consists essentially of one or more impellers equipped with vanes mounted an a rotating shaft and enclosed by a casing. Fluid enters the impeller axially near the shaft and has energy both kinetic and potential imparted to it by the vanes. As the fluid leaves the impeller at a relatively high Velocity it is collected in a volute or series of diffusing passages that transform the kinetic energy into pressure. This is of course accompanied by a decrease in the velocity. After the conversion is accomplished the fluid is discharged from the machine. Centrifugal pumps are fundamentally high speed machines compared with the reciprocating rotary or displacement type. Since they operate at relatively high speeds. they are usually direct connected to the driver so that the transmission losses are small. "the Indian Standard Institute has laid down technical requirements for rotodynamic vertical pumps. According to 0. 2 in the Forward part of this book:-"centrifugal and other rotodynamic pumps are being employed to handle a variety of liquids ranging from clear cold fresh water to high density hot viscous and corrosive liquids. Up till now special purpose pumps handling liquids other than clear cold fresh water were being imported. With the increased development in the chemical and foodstuff industries and in view of the stringent foreign exchange position these special purpose pumps are now being progressively manufactured indigenously. "in 4. Up till now special purpose pumps handling liquids other than clear cold fresh water were being imported. With the increased development in the chemical and foodstuff industries and in view of the stringent foreign exchange position these special purpose pumps are now being progressively manufactured indigenously. "in 4. 2 of this Indian Standard publication vertical turbine pumps are dealt with and in Table li the names of parts commonly used in connection with vertical turbine pumps for special purposes driven by hollow shaft motors are listed. In 3. 1 of the Specification for Vertical Turbine Pumps for clear cold fresh water it has been stated:"this is a vertical axis centrifugal Francis or mixed flow type pump comprising stages which accommodate rotating impellers and stationary bowls possessing guide vanes. The discharge from the pump unit is co-axial with the shaft and the pump unit is suspended by the column pipe containing a system of verticle shafting for transmitting power to the impellers the prime mover being external to the flow stream. A typical verticle turbine pump consists of three elements as follows: (A) Bowl Assembly: This is either a single or multistage centrifugal Francis or mixed flow type vertical pump with discharge co-axial with the shaft. The bowl assembly consists of rotating impellers which are housed in the stationary bowls having guide vanes. (B) Column Assembly: The column assembly connects the bowl assembly and the head assembly And conducts water from bowl assembly to head Assembly. This comprises column pipe shaft enclosing tube and shaft assemblies in the case of oil-lubricated pump and column pipe and shaft assemblies only in the case of water-lubricated pump. THE line shaft is supported throughout its length by means of bearings and may be enclosed in the shaft enclosing tube if lubricated with oil or it may be open and lubricated with the water being pumped. (C) Head Assembly:- The head assembly consists of the base from which the column shaft assembly and the bowl assembly are suspended the discharge head elbow which directs the water into the delivery piping system and the driver. MR. Vakil for the respondents has very strongly relied upon the words in paragraph 3. (C) Head Assembly:- The head assembly consists of the base from which the column shaft assembly and the bowl assembly are suspended the discharge head elbow which directs the water into the delivery piping system and the driver. MR. Vakil for the respondents has very strongly relied upon the words in paragraph 3. 1 A typical vertical turbine pump consists of three elements and he contends that column assembly and head assembly or what has been referred to as discharge bead assembly are both elements of a vertical turbine pump. ( 9 ) THESE are all the technical data and technical literature to which our attention was drawn in the course of arguments before us Mr. Vakil contended that applying the common parlance test in the instant case the bowl assembly column assembly and discharge head assembly are all parts of a pump and When a customer goes to a dealer asking for a turbine pump or vertical turbine pump he will have to be supplied with all the three elements of the pump namely bowl assembly column assembly discharge head assembly. As against this it has been pointed out both from the evidence of Lalchandani and from the petition itself that on several occasions a bowl assembly only is supplied to the customer. If the column assembly or discharge head assembly are not required to be installed because essentially the action of the pump which is to shift water from an area of low pressure to an area of high pressure by creating pressure is performed by the bowl assembly itself. The rest merely guide water further up after it comes out from the bowl assembly to the point where water is fed into the distribution system. It has also been pointed out by Mr. Kaji from the petition that for part of sewage system even of Nangal Fertiliser Factory only bowl assembly is supplied as pump for the purposes of that factory without column assembly or discharge head assembly. ( 10 ) TO us it seems that applying both the technical aspect and common parlance aspect once the real function of a pump is understood the whole problem before us could be very easily solved. The function of a pump is to shift or to lift liquid in question from one point to another or from a lower point to a higher point. The function of a pump is to shift or to lift liquid in question from one point to another or from a lower point to a higher point. But in each case by the rotating action of the shaft and the impellers mechanical energy is converted into kinetic energy of the liquid and liquid is forced out by great pressure from the pump itself. So far as column assembly and discharge head assembly are concerned they merely enable water to pass out from the bowl assembly and they enable the shaft to supply rotary action to the vanes of the impellers so far as column assembly is concerned. The discharge head merely keeps the bowl assembly and column assembly suspended at the appropriate depth so that liquid could he forced out. Under these circumstances it is obvious that what is driven by the power is the impeller in the bowl assembly and the rest merely provides the housing or casing through which water rushes out or the shaft passes for the purposes of moving the impeller. It is thus clear that what is driven by power are the parts of the bowl assembly not the column assembly which remains purely stationary or the discharge head assembly which merely keeps the column assembly and the bowl assembly suspended below the discharge head assembly. ( 11 ) THERE is another aspect also from which this question can be considered and it is supplied by the book An Introduction to Engineering Fluid Mechanics which points out that a turbine pump is exactly the reverse of a turbine which generates electricity. It is well-known and common knowledge that in a hydraulic power generating system water stored in a reservoir at a great height is allowed through penstock pipes to the turbine and pressure of water at great head of pressure moves the turbine and kinetic energy of the water is converted into mechanical energy by the turbine and that mechanical energy is fed into the generater which creates electrical energy. In a vertical turbine pump the reverse process is followed. If the power is supplied by electricity the electric motor converts the electrical energy into mechanical energy which is imparted through the shaft to the vanes of the impellers and the vanes of the impellers convert the machinery into kinetic energy of water which moves up under pressure built up by the impellers. If the power is supplied by electricity the electric motor converts the electrical energy into mechanical energy which is imparted through the shaft to the vanes of the impellers and the vanes of the impellers convert the machinery into kinetic energy of water which moves up under pressure built up by the impellers. So far as hydroelectric system is concerned it would be futile to call penstock pipes or reservoir as turbine. A turbine is merely that part which moves under the impact of water when water is under great pressure. In the reverse process of a turbine pump it may be a vertical turbine or a mixed turbine pumpwhat happens is that it is the impellers action which converts mechanical energy of the shaft supplied through the electric motor into kinetic energy and equally it would be futile to say that the column assembly through which water passes up or out and the discharge head from which the column assembly discharges water are pumps or are essential parts of a pump. The essential parts of a pump in all such cases like the essential parts of a turbine are the moving parts which convert energy of one kind into another kind of energy kinetic energy into mechanical energy so far as turbine is concerned and mechanical energy into kinetic energy of the liquid so far as pump is concerned. ( 12 ) CONSIDERING the question from another angle it seems to us from a common sense point of view that if a pump goes out of order for some reason or another and has to be replaced it will only be the bowl assemply which would be replaced or rejected and not the column assembly nor the discharge head assembly. If a customer wants his pump to be replaced he will not ask for the column assembly to be replaced or the discharge head assembly to be replaced because they will remain as they are. It is only the bowl assembly which contains moving parts which would be required to be repaired from time to time or replaced from time to time the rest of the things remaining as they are unless the bowl assembly pipes or the casing have rusted or some such action takes place. It is only the bowl assembly which contains moving parts which would be required to be repaired from time to time or replaced from time to time the rest of the things remaining as they are unless the bowl assembly pipes or the casing have rusted or some such action takes place. But so far as a power driven pump is concerned it is only the bowl assembly which houses the pump namely the impellers with their vanes which pump water or pump out the liquid as the case may be without the column assembly or the discharge head assembly contributing anything to the pumping out action of the pump or the pumping up action so far as the liquid to be pumped up ar pumped out is concerned. ( 13 ) MR. Vakil for the respondents contended that when there are two possible meanings of the word pump one which is contended for by the petitioner and the other which is referred to by the excise authorities each of which meanings is possible the High Court acting under its jurisdiction under Article 226 should not interfere by prefering one moaning to another. In our opinion there are no two meanings possible so far as a power driven pump is concerned. What is exempted is accessories of a power driven pump and what is excisable is the power driven pump. There is only one meaning of power driven pump namely the bowl assembly of the type of the pump before us. Under these circumstances this contention of Mr. Vakil cannot be accepted In Lalchandanis evidence particularly the common parlance or common parlance from the point of view of persons familiar with the subject matter has emerged and it is clear from his evidence which we have reproduced completely in the earlier part of this judgment that to persons in the trade who know about the subject it is only the bowl assembly which constitutes the pump so far as the pumps manufactured by the petitioner are concerned. ( 14 ) MR. Vakil contended that if the function of a pump is to lift up liquids from a lower level to a greater level then all the parts to lift the liquid to the highest point of lift should be considered as parts of the pump itself. ( 14 ) MR. Vakil contended that if the function of a pump is to lift up liquids from a lower level to a greater level then all the parts to lift the liquid to the highest point of lift should be considered as parts of the pump itself. But to us this argument is an argument somewhat semantic because the clear concept is that the pumps function is to build up pressure and to convert mechanical energy into kinetic energy of the liquid and if that is essentially the function of a pump only the bowl assembly which performs that function should be considered to be pump particularly power driven pump in the context of Item 30-A. ( 15 ) IT may be pointed out that in the context of sales-tax law the question arose before the Supreme Court in ANNAPURNA CARBON INDUSTRIES CO. V. STATE OF ANDHRA PRADESH 37 sec. 378 as to what is the meaning of accessories. In that particular case the entry in the Andhra Pradesh General Sales Tax Act 1957 was as follows:- Cinematographic equipment including cameras projectors and sound recording and reproducing equipment lenses films and parts and accessories required for use therewith. And Beg J. as he then was. Speaking for the Supreme Court has observed at page 381 of the report:-"we find that the term accessories is used in the schedule to describe goods which may have been manufactured for use as an aid or addition. A sense in which the word accessory is used is given in Websters. Third New international Dictionary as follows:- an object or device that is not essential in itself but that adds to the beauty convenience or effectiveness of something else. Other meanings given there are:- supplementary or Secondary to something of greater or primary importance; additional; any of several mechanical devices that assist in operating or controlling the tone resources of an organ. Accessories are not necessarily confined to particular machines for which they may serve as aids. The same item may be an accessory of more than one kind of instrument. "in SRIRAMA ENGINEERING CO V. THE STATE OF ANDHRA PRADESH 40 STC 136 at page 138 a Division Bench of the Andhra Pradesh High Court has dealt with what is the meaning of accessories. The same item may be an accessory of more than one kind of instrument. "in SRIRAMA ENGINEERING CO V. THE STATE OF ANDHRA PRADESH 40 STC 136 at page 138 a Division Bench of the Andhra Pradesh High Court has dealt with what is the meaning of accessories. They have observed at page 139:"according to the dictionary meanings an accessory is something which contributes in a subordinate degree to a general result or effect. In other words it is something extra added to help in a Secondary way. It is also an object or device that is not essential in itself but that adds to the beauty convenience or effectiveness of something else. "thus both according to the meaning ascribed to the word accessories by the Supreme Court and by the Division Bench of the Andhra Pradesh High Court with which we respectfully agree an accessory is an object or device that adds to the effectiveness of something else. The column assembly and the discharge head assembly contribute to the effectiveness of the bowl assembly in the instant case but they are not performing essential function of a power driven pump namely building up pressure in the liquid. That essential function is performed only by the impellers which are housed in the bowl assembly. It may be pointed out as has been implicit in this case that though there are several entries in the Schedule to the Excise Act like Item 29-A 30 31 and 33-A where parts of machinery are dealt with or parts of accessories are dealt with for example in entry 34-A parts of motor vehicles and tractors are dealt with and in entry 37-A parts and accessories of gramophones record-players etc. are dealt with there is no reference -either to parts or accessories of power driven pumps in entry 30-A. Entry 30-A deals only with power driven pumps. are dealt with there is no reference -either to parts or accessories of power driven pumps in entry 30-A. Entry 30-A deals only with power driven pumps. ( 16 ) UNDER these circumstances once what a power driven pump is supposed to do is properly understood it is obvious column assembly and the discharge head assembly and other objects referred to in the order dated June 16 1975 Annexure A to the petition under items I and 5 as those which are claimed as accessories by the petitioner are in fact accessories because none of those objects performs the essential function of converting mechanical energy of the impeller into kinetic energy of the liquid in question. Hence the order of the Assistant Collector dated June 16 1976 and the order of the Central Government in revision dated March 31 1978 both proceeded on a wrong footing altogether when they treated the column assembly and the discharge head assembly as components or essential elements of power driven pumps manufactured by the petitioner. It is obvious that all those parts which were named as accessories by the petitioner were not performing essential function of converting mechanical energy into kinetic energy of the liquid and therefore those parts which. were claimed as accessories by the petitioner as shown in the order of June 16 1976 were in fact accessories. Hence this special civil application is allowed and the orders dated June 16 1376 and March 31 1978 respectively passed by the second and The first respondents are quashed and set aside The amount of Rs. 32 74 127 Paise and other amounts of excise duty collected in respect of such accessories during the pendency of this petition are directed to be refunded to the petitioner this amount being the amount of excise duty collected by the respondents and paid under protest by the petitioner in respect of sale of accessories effected along with the sale of power driven pumps when the prices of such accessories had been shown separately in the invoices of the petitioner. ( 17 ) IN the cases of Processing Houses Special Civil Applications Nos. 1552 of 1977 and 1553 of 1977 and Batch decided by a Division Bench of this Court on January 24 1979 (M/s. VIJAY TEXTILES and ANR. ( 17 ) IN the cases of Processing Houses Special Civil Applications Nos. 1552 of 1977 and 1553 of 1977 and Batch decided by a Division Bench of this Court on January 24 1979 (M/s. VIJAY TEXTILES and ANR. V. UNION OF INDIA 19 G. L R. 944) we have ordered that interest at twelve per cent per annum should be paid in all cases where the money was illegally collected by the excise authorities from the citizens. The same principle will apply in this case also and the respondents are directed to refund the abovementioned amounts with interest at twelve per cent from the respective dates when the amounts were collected from the petitioner. In view of what We have observed it necessarily follows that the respondents should be permanently restrained by a writ of mandamus from this Court from collecting or levying any excise duty under Item 30-A in respect of sale of accessories in the sense of accessories explained in the course of this judgment where prices of such accessories have been separately shown in the invoices of the petitioner. The respondents will Pay the costs of this special Civil application to the petitioner. Rule is made absolute accordingly. Petitioner allowed. .